Cotton Sham Pillow Cover from Canada
Decorative pillow sham with cotton shell, internally fitted with lightweight batting for fluffiness. HTS 9404.90.96.05 due to stuffed cotton bedding classification over plain textiles. Matches luxury bedding sets.
Duty Rate — Canada → United States
17.3%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Minimal stuffing still qualifies; specify batting weight per invoice
• Flange measurements important for style valuation
• Sets with comforters risk aggregation duties